Cal. Code Regs. tit. 18 § 5000

Current through Register 2024 Notice Reg. No. 49, December 6, 2024

Section 5000 - Statement of Intent; Title of Division

In fulfillment of its constitutional and statutory duties, the State Board of Equalization hereby promulgates this division to provide regulations governing the administrative and appellate review processes for all of the tax and fee programs administered by the Board. These regulations shall be known as the Board of Equalization Rules for Tax Appeals (RTA). It is the intent of the State Board of Equalization that these regulations specifically address public concerns regarding its administrative and appellate review processes and improve the relationship between tax and fee payers and the State Board of Equalization.

Cal. Code Regs. Tit. 18, § 5000

1. Renumbering of former division 2.1 (section 6000) to division 2.2 (section 6000) and new division 2.1 (chapters 1-6, sections 5000-5700), chapter 1 (section 5000) and section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).

Note: Authority cited: Article XIII, Section 11, California Constitution; Section 15606, Government Code; and Sections 251, 1840, 7051, 8251, 9251, 13170, 30451, 32451, 38701, 40171, 41128, 43501, 45851, 46601, 50152, 55301 and 60601, Revenue and Taxation Code. Reference: Article XIII, Section 11, California Constitution; Section 15606, Government Code; Sections 251, 1840, 7051, 8251, 9251, 13170, 30451, 32451, 38701, 40171, 41128, 43501, 45851, 46601, 50152, 55301 and 60601, Revenue and Taxation Code; and Sections 42464.2 and 42882, Public Resources Code.